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FRASCONE v. COMMISSIONER

Docket No. 19455.

8 T.C.M. 377 (1949)

Angelo Frascone v. Commissioner.

United States Tax Court.

Entered April 25, 1949.

Attorney(s) appearing for the Case

Samuel Freedman, Esq., Guarantee Trust Bldg., Atlantic City, N. J., for the petitioner. John E. Mahoney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The Commissioner determined deficiencies in petitioner's income tax for 1944 and 1945 in the respective amounts of $318.71 and $244.33. The deficiencies arose because of petitioner's deduction from gross income under the provisions of section 23 (u) of the Internal Revenue Code of alleged payments to his wife, Mae Frascone, pursuant to an order for her maintenance and support made and entered by the...

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